Praktek Manajemen Persediaan dan Laporan Keuangan Level 2 pada UKM Binaan Perum Peruri
DOI:
https://doi.org/10.36312/sasambo.v6i2.1841Keywords:
Peruri, Manajemen Persediaan, Laporan KeuanganAbstract
Pelatihan manajemen persediaan dan laporan keuangan level 2 bertujuan agar pelaku usaha UKM mampu merencanakan pembelian bahan /pembelian persediaan barang/perlengkapan supaya efisien dan efektif serta menghasilkan laporan keuangan yang benar. Persediaan perlu direncanakan dan dikendalikan karena persediaan yang terlalu banyak akan membutuhkan biaya simpan dan akan mempengaruhi besaran utang serta cashflow perusahaan. Selain pengelolaan persediaan, perusahaan juga memerlukan laporan keuangan. Perum Peruri memberikan kesempatan kepada pelaku UKM melalui pelatihan dan praktek pelaporan keuangan. Pelaksanaan pelatihan pelaporan keuangan level 2 diperuntukkan untuk peserta yang sudah melaksanakan pelatihan pelaporan keuangan sebelumnya. Perum Peruri juga menambahkan materi manajemen persediaan pada kegiatan ini. Adapun jumlah peserta yang mengikuti pelatihan manajemen persediaan 20 peserta dan 15 peserta untuk pelaporan keuangan. Pelatihan ini dikoordinir oleh PT. Sinergy Artha Pinasthika. Metode pelaksanaan kegiatan melalui presentasi materi oleh fasilitator kemudian peserta wajib mengerjakan tugas berupa menghitung besaran pembelian yang ekonomis untuk setiap kali melakukan pembelian. Melalui pelatihan manajemen persediaan, 15 pelaku UKM berhasil menghitung EOQ untuk persediaan dari kegiatan usahanya sedangkan 5 lainnya masih perlu perbaikan. Selanjutnya 7 Peserta pelatihan pelaporan keuangan telah berhasil membuat neraca dan laba rugi dari kegiatan usahanya, sisanya masih perlu dilakukan pembinaan lebih lanjut. Berdasarkan hasil tersebut, perlu kiranya kegiatan seperti ini terus dilakukan untuk pelaku UKM binaan lainnya.
Inventory Management Practices and Level 2 Financial Reports in UKM under the guidance of Perum Peruri
Inventory management and financial reporting level 2 training aims to enable SME entrepreneurs to plan the purchase of materials/ goods so that they are efficient and effective and generate correct financial reports. Inventory planning will reduce storage costs and the amount of debt as well as the company's cash flow. Apart from inventory management, companies also need financial reports. Level 2 financial reporting training is intended for participants who have carried out previous financial reporting training. Perum Peruri provides training and financial reporting practices and added inventory management material to this activity. The number of inventory management training participants was 20 participants and 15 participants for financial reporting. This training is coordinated by PT. Synergy Artha Pinasthika. The activity is carried out through a presentation of material by the facilitator, then participants are required to complete the task of calculating the economical purchase amount. Through inventory management training, 15 SMEs succeeded in calculating EOQ for inventory from their business activities, while 5 others still needed improvement. Furthermore, 7 financial reporting training participants have succeeded in making balance sheets and profit and loss from their business activities, the rest still need further training. Based on these results, it is necessary that activities like this continue to be carried out for other assisted UKM
Downloads
References
Adam, G., & Tukhas, S. I. (2019). Comparison of Effectiveness Inventory Control of Eoq Method With Company Method in Steel Material Fabrication Krakatau Posco. Dinasti International Journal of Education Management And Social Science, 1(2), 124–137. https://doi.org/ 10.31933/dijemss.v1i2.65
Adawiyah, A., & Umam, K. (2020). Implementation Of Economic Order Quantity (Eoq) On Inventory Efficiency In Pt. Health Today Indonesia. 3(2), 325–332.
Anita, T., Agustina, & Barus, A. C. (2021). Pelatihan Pengelolaan Keuangan Pada Umkm Laundry Medan. Jurnal Pendidikan Dan Pengabdian Masyarakat, Vol 4(No.2).
Brigham, E. F., & Ehrhardt, M. C. (2018). Financial Management (12th ed.; Jack W. Calhoun, ed.). USA: Thomson South-Western.
Deviatul, H., & Hwihanus. (2020). Peranan Economic Order Quantity (Eoq) Dan Justiin Time (JIT) Dalam Pengendalian Persediaan Pada Ud.Risma Jati Mandir. Jurnal Ekonomi Akuntansi, 5(1), 63–74. Retrieved from file:///C:/ Users/UEU/Downloads/4117-Article Text-11645-1-10-20200902-1.pdf
Dyson, J. R. (John R. ., & Franklin, E). (2017). Accounting for non-accounting students (ninth). Pearson Education Limited .
Entis, S., Yana, E., Entar, S., Suratini, Mohammad, A. A., Muhamad, R. P., Ade, K. (2021). Pelatihan Penyusunan Laporan Keuangan Bagi Umkm Perusahaan Dagang Di Kota Jayapura. Jurnal Pengabdian Masyarakat Ilmu Keguruan Dan Pendidkan, 4(2).
Fina, R., Ajimat, A., I Ketut, W., & Thom, D. L. D. (2022). Pelatihan Penyusunan Laporan Keuangan Pada Umkm Puyuh Menjerit. Abdi Laksana Jurnal Pengabdian Kepada Masyarakat, 3(2). Retrieved from http://www. openjournal.unpam.ac.id/index.php/ JAL/article/view/ 20303/10354
Heizer, J., & Render, B. (2015). Manajemen Operasi?: Manajemen Keberlangsungan dan Rantai Pasokan (11th ed.). Salemba Empat.
Jerry J. Weygandt, ?Paul D. Kimmel, ?Donald E. K. (2018). Managerial Accounting: Tools for Business Decision-Making. John Wiley & Sons.
Johny, S., & M. Hasan, M. (2020). Pelatihan Penyusunan Laporan Keuangan Bagi Usaha Mikro Kecil (UMK) Di Desa Pandeyan Kecamatan Pandeyan Kabupaten Sukoharjo. Jurnal Budimas, 2(1). Retrieved from https://jurnal. stieaas.ac.id/index.php/ JAIM/ article/view/1096/822
Kasmir. (2014). Analisis Laporan Keuangan. PT. Rajagrafindo Persada.
Kwak, J. K. (2019). Analysis of inventory turnover as a performance measure in manufacturing industry. Processes, 7(10). https://doi.org/10.3390/pr7100760
Mizle, S. D. M. P. D., & Marselia, P. (2022). Analisis Pengaruh Current Ratio, Return On Asset, Debt Ratio,Dan Inventory TurnoverTerhadap Nilai Perusahaan Pada Perusahaan Sektor Property And Real EstateYang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2020. Nikamabi? :Jurnal Ekonomi &Bisnis, 1(2).
Nigel, S., Alistair, B.-J., & Robert, J. (2018). Operation Management (8th ed.). UK: Pearson Education Limited Edinburgh Gate Harlow CM20 2JE. Retrieved from www.pearson.com/uk
Nurcahyawati, V., Riyondha Aprilian Brahmantyo, & Januar Wibowo. (2023). Manajemen Persediaan Menggunakan Metode Safety Stock dan Reorder Point. Jurnal Sains Dan Informatika, 89–99. https://doi.org/ 10.34128/jsi.v9i1.431
Pradipto, G. H., & Lussy, A. (2019). Efficiency of Raw Material Steel Inventories in Improving Supply Chain Performance at Honda Trading Indonesia. Jurnal Teknik Industri, 9(1), 1–9. https://doi.org/ 10.25105/jti.v9i1.4781
Prihasti, D. A., Nugraha, A. A., Akuntansi, J., & Bandung, P. N. (2021). Analisis Manajemen Persediaan Dengan Metode Economic Order Quantity (EOQ) Pada Persediaan Bahan Baku UKM Bydevina Analysis Of Inventory Management With Economic Order Quantity (EOQ) Method In Raw Material Inventory Of UKM Bydevina. Indonesian Accounting Literacy Journal, 01(03), 537–548.
Suci, N., Al Azhar, A., Nur, A., Fitri, H., & Taufeni, T. (2023). Pelatihan Penyusunan Laporan Keuangan UMKM Di Desa TambusaiKabupaten Kampar. Diklat Review: Jurnal Manajemen Pendidikan Dan Pelatihan, 7(1). Retrieved from https://ejournal. kompetif.com/index.php/ diklatreview/article/view/1329/874
Wahlen, J. M., Chair, J. R. H., Baginski, S. P., & Bradshaw, M. T. (2015). Financial Reporting, Financial Statement Analysis, and Valuation A Strategic Perspective (8th ed.). Boston: Cengage Learning. Retrieved from www.cengage. com/ highered
Warren., C. S., Reeve, J. M., & Duchac., J. (2017). Managerial Accounting. (27th ed.). Cengeage learning Inc.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Rilla Gantino
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with Sasambo: Jurnal Abdimas (Journal of Community Service) agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
